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1993 SNA Update Information - AEG recommendations for issue:
Goodwill and other non-produced assets

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
The 1993 SNA records goodwill (as purchased goodwill) only when an enterprise is sold. and it treats purchased goodwill for corporations and unincorporated enterprises differently. Should goodwill continue to be recognized only when purchased or should internally generated goodwill be recognized? Should purchased goodwill be treated the same way for corporate and unincorporated enterprises? Should the balance sheet recognize assets such as brand names, trademarks, franchises, etc.?
AEG recommendations
Number of AEG recommendations for selected issue:1
  Corresponding meetingDate postedRecommendation
 July 200512/09/2005All proposals in the e-discussion were overwhelmingly agreed to.
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